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T2200 [commission employee] with zero commission

rockout

Newbie
May 10, 2020
3
0
I had two employers last year, both issued a T2200 and I have a 100% work from home situation. I had commission for the first employer but the second one had zero commission income for 2019.
I claim a home office, vehicle and expenses. My tax program is complaining that I cannot Netfile my tax return because I am claiming expenses with zero income.
As a test I added a dollar in the zero commission section and the error went away.
Does anyone know how to handle this situation?
Thanks in advance!
 

scylla

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Jun 8, 2010
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I had two employers last year, both issued a T2200 and I have a 100% work from home situation. I had commission for the first employer but the second one had zero commission income for 2019.
I claim a home office, vehicle and expenses. My tax program is complaining that I cannot Netfile my tax return because I am claiming expenses with zero income.
As a test I added a dollar in the zero commission section and the error went away.
Does anyone know how to handle this situation?
Thanks in advance!
I think you would be best to post your question to a Canadian income tax forum vs. an immigration forum.
 

canuck_in_uk

VIP Member
May 4, 2012
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London
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06/12
I had two employers last year, both issued a T2200 and I have a 100% work from home situation. I had commission for the first employer but the second one had zero commission income for 2019.
I claim a home office, vehicle and expenses. My tax program is complaining that I cannot Netfile my tax return because I am claiming expenses with zero income.
As a test I added a dollar in the zero commission section and the error went away.
Does anyone know how to handle this situation?
Thanks in advance!
You can't claim expenses for the job where you had no income.
 

rockout

Newbie
May 10, 2020
3
0
You can't claim expenses for the job where you had no income.
Thanks for your reply.
I had base salary for the job just no variable [commission] for 2019. It was suggested elsewhere that I could carry forward the claims for home office per this on the CRA site:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-229-other-employment-expenses/commission-employees/work-space-home-expenses.html
Work-space-in-the-home expenses

The amount you can deduct for work-space-in-the-home expenses is limited to the amount of employment income remaining after all other employment expenses have been deducted. This means that you cannot use work space expenses to create or increase a loss from employment.
You can only deduct work space expenses from the income to which the expenses relate, and not from any other income.
If you cannot deduct all your work space expenses in the year, you can carry forward the expenses. You can deduct these expenses in the following year as long as you are reporting income from the same employer. However, you cannot create or increase a loss from employment by carrying forward work space expenses.

Zero commission income from second employer in 2019 means a $0 maximum for the home expenses related to the second employer that one can claim for 2019.
 

canuck_in_uk

VIP Member
May 4, 2012
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06/12
Thanks for your reply.
I had base salary for the job just no variable [commission] for 2019. It was suggested elsewhere that I could carry forward the claims for home office per this on the CRA site:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-229-other-employment-expenses/commission-employees/work-space-home-expenses.html

Zero commission income from second employer in 2019 means a $0 maximum for the home expenses related to the second employer that one can claim for 2019.
Except that you had NO commission income from the job. You can't claim or carry forward expenses for income that didn't exist.